Apple has some sort of tie-up with Vmware/VirutalBox to disable the Mac OS virtualization. So when you try to install Mac OS in vmware, it will fail.
Follow the below steps to get a Mac OS X Lion VM-
1) Download VMware workstation 7 – Torrent Link
2) Install a patch for VMware workstation and this enables Mac OS virtualization.
Download the patch from - VMware Workstation Unlocker
3) Enable hardware virtualization in the computer BIOS – If you don’t know how to do this, Read this link
4) Download Mac OS X Lion Developer Preview Vmware Image – Torrent Link
5) Extract the Vmware image and click on .vmx file. It will load the Mac OS X Lion VM. Have Fun
To develop applications for iPhone or iPad, you must need XCode developer tools. To install Xcode on OS X, follow the steps -
1) Download and install OS X developer preview latest update – Lion OS X DP4
2) Download the latest XCode from Mac AppStore. To download apps from AppStore, you will require an Apple account. To create an Apple ID without supplying your credit card details visit this link.
3) Double click on XCode installer to install it. Now you can develop your own ios Apps